can any one say difference between Audit & Articled Assissta

A student has to serve as an articled assistant for a period of three and a half years under
Regulation 50 of the Chartered Accountants (Amendment) Regulations, 2006. Alternatively, a
student can serve as an audit assistant for a period of fifty six months under Regulation 71 of
the Chartered Accountants (Amendment) Regulations, 2006. It is also permitted to undergo
training partly as an articled assistant and partly as an audit assistant. For this purpose, a
service of eight months as an audit assistant shall be reckoned as six months of service as an
articled assistant. Any fraction of a period of less than eight months as an audit assistant is
ignored. In other words, a fifty six months of service as an audit assistant is required to be
completed to become eligible for membership of the Institute, whereas a period of three and a
10
half years of service as an articled assistant is required to become eligible for the membership
subject to the fulfilment of other conditions.

For details read training guide attach herein.

uddesh

Training guide..

uddesh.